Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Business Auxiliary Services - They have purchased the space in bulk and paid to airlines if the space is vacant, and have also suffered the loss. When the assessee are suffering with the transaction loss, then certainly they are not the agent. - demand set aside.
Business Auxiliary Services - They have purchased the space in bulk and paid to airlines if the space is vacant, and have also suffered the loss. When the assessee are suffering with the transaction loss, then certainly they are not the agent. - demand set aside.
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